Cynthia Rogers, the cost accountant for Sanford Manufacturing, is preparing a management report that must include an allocation of overhead. The budgeted overhead for each department and the data for one job are as follows:

Using the departmental overhead application rates, and allocating overhead on the basis of direct labor hours, overhead applied to Job 231 in the Tooling Department would be:

a. $44.00.

b. $197.50.

c. $241.50.

d. $501.00.

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Department Tooling Fabricating $ 690 Supplies 80 Supervisor's salaries 1,400 1,800 Indirect labor 1,000 4,000 Depreciation 1,200 5,200 3,000 Repairs 4,400 Total budgeted overhead $8,690 $14,080 Total direct labor hours 440 640 Direct labor hours on Job 231 10 2